A content analysis of CPA advertising in national print media from 1979 to 1984

Certified Public Accountants were not allowed to advertise from 1922 to 1977. Even though the AICPA Code was changed in 1978, there has been continued discussion and disagreement among practitioners about whether accountants should advertise. A content analysis of 38 publications (over a six year period) from industry/trade, accounting, and general business was performed in order to determine where advertisments appeared, timing, frequency and to whom CPAs were advertising as well as the message content, components, and objectives of the advertisements. Of 812 advertisements, 71% were from Big Eight firms. The advertisements promoting services not requiring CPA certification and were found mostly in industry/trade publications. The number of advertisements increased through the years except for 1982. Advertising by CPA firms still appears to be conservative in numbers; however, the trend indicates that such advertising will increase in the future.